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Information about Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, including recent updates, related forms and instructions on how to file. A buyer or other transferee of a U.S. real property interest, and a corporation, qualified investment entity, or fiduciary that is required to withhold tax, file this form to report and transmit the amount withheld.

April 5, 2024 ¡ª A Victoria resident has been indicted on 15-counts for making a false claim and subscribing to false tax returns based on a fictitious income and withholdings, announced U.S. Attorney Alamdar S. Hamdani.

Use the IRS Filing Information Returns Electronically (FIRE) system to file information returns.

Information about Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), including recent updates, related forms, and instructions on how to file. Form 990-T is used by exempt organizations to report certain income and tax liability.

Compendium of Federal Estate Tax and Personal Wealth Studies

Information about Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, including recent updates, related forms, and instructions on how to file. Use Form 1042 to report tax withheld on certain income of foreign persons.

Explanation of what are assets used for exempt purposes, in the context of the tax on private foundation failure to distribute income under Code section 4942.

Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, is used to figure the tax based on investment income, and to report charitable distributions and activities. Also, Form 990-PF serves as a substitute for the section 4947(a)(1) nonexempt charitable trust's income tax return, Form 1041, U.S. Income Tax Return for Estates and Trusts, when the trust has no taxable income.

Frequently Asked Questions: E-file Requirements for Specified Tax Return Preparers (sometimes referred to as the e-file mandate)

Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation, is used to figure the tax based on investment income, and to report charitable distributions and activities. Also, Form 990-PF serves as a substitute for the section 4947(a)(1) nonexempt charitable trust's income tax return, Form 1041, U.S. Income Tax Return for Estates and Trusts, when the trust has no taxable income.